Problem: $ 57.6 \div 0.4 $
Solution: ${0}$ ${4}$ ${5}$ ${7}$ ${6}$ $\text{Shift the decimal 1 to the right.}$ ${5}$ $\text{How many times does }4\text{ go into }{5}\text{?}$ ${1}$ ${4}$ ${1}$ $-\vphantom{0}$ ${5}\div4={1}\text{ or }4\times{1} = {4}$ ${7}$ $\text{How many times does }4\text{ go into }{17}\text{?}$ ${4}$ ${1}$ ${6}$ ${1}$ $-\vphantom{0}$ ${17}\div4={4}\text{ or }4\times{4} = {16}$ ${6}$ $\text{How many times does }4\text{ go into }{16}\text{?}$ ${4}$ ${1}$ ${6}$ ${0}$ $-\vphantom{0}$ ${16}\div4={4}\text{ or }4\times{4} = {16}$ $57.6 \div 0.4 = 144$